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Domestic Security Fee
Overview

Description
A statutory assessment designated as the “Domestic Security Fee” is imposed under P.L. 2002, C. 34, on motor ­vehicle rental companies for each day or part thereof that a motor vehicle is rented under rental agreements of not more than 28 days. This fee applies with respect to rental agreements in New Jersey entered into on or after ­August 1, 2002.

Rate
The fee is assessed at the rate of $5 per day effective July 8, 2006, on all motor vehicle rental companies doing business in this State for each rental day a motor vehicle is rented under agreements of 28 days or less. The fee applies only to the first 28 days of a rental agreement with the same renter. Thus, the maximum rental fee in the aggregate is $140 even if the actual rental extends beyond 28 days. Prior to July 8, 2006, the rate was $2 per day.

Disposition of Revenues
The fee is paid to the Division of Taxation for deposit in the New Jersey Domestic Security Account established in the General Fund.

Last Updated: Thursday, 09/23/10



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